Publication Search

54,413 articles from 425 journals · 1,457 citations tracked

Showing 161-180 of 355

Analytics

Alicia Florentina; Henry Eryanto; Maulana Amrul Adha

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the effect of digital literacy on entrepreneurial decisions among students of Universitas Negeri Jakarta participating in the 2023 Student Entrepreneurial Program (PMW), with self-efficacy as a mediating variable. A quantitative approach was employed using a survey method. A total of 136 respondents were selected from 206 students in the TOP 50 PMW business teams through purposive sampling. Data were collected using a questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0 software. The results show; (1) that digital literacy has a positive and significant effect on self-efficacy; (2) digital literacy has a positive and significant effect on entrepreneurial decisions; (3) self-efficacy has a positive and significant effect on entrepreneurial decisions; (4) and digital literacy indirectly affects entrepreneurial decisions through self-efficacy. These findings highlight the crucial role of self-efficacy in strengthening the influence of digital literacy on entrepreneurial decisions. Therefore, it is essential for higher education institutions to foster students' digital literacy and confidence to support entrepreneurial development in the digital era.

Roy Stevanus; Ribka Siwalette

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

Worship leadership training represents a strategic initiative in nurturing the spiritual character of Christian students from their adolescent years. This program was implemented at SMA Hidup Baru Ciumbeluit in March 2023, with the primary objective of equipping students to lead worship services independently and responsibly. The training employed a hands-on, experiential approach, granting students the opportunity to design and lead complete worship sessions. The outcomes demonstrated notable improvements in self-confidence, coordination skills, and the students’ comprehension of Christian liturgical structure. Furthermore, the program served as a platform for character formation, instilling values such as discipline, collaboration, and servant-oriented leadership. This article explores the theological, educational, and psychological dimensions of student involvement in worship leadership. The initiative proved to be an effective model for preparing the younger generation to actively engage in ministry, both within the school environment and in broader ecclesial and community contexts. As such, similar training programs are recommended to be conducted regularly as an integral part of faith development and discipleship for Christian youth.

Puji Rahayu; Ita Purnama; Sandrawati Sandrawati

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This entrepreneurship training aims to enhance the skills and knowledge of PKK women’s groups in managing micro, small, and medium enterprises (MSMEs) focused on tofu production in Lewirato Subdistrict, Mpunda District, Bima City. The program is designed to equip participants with essential entrepreneurial insights and skills, particularly in improving the quality and quantity of tofu production, marketing strategies, and effective and sustainable business management. The training methods include lectures to deliver foundational material, group discussions to share experiences and solve problems collaboratively, and hands-on practice in the production and packaging process of tofu. It also covers the importance of product branding and the use of social media as a digital promotion tool to reach a wider market. Through this program, participants are expected to apply the knowledge gained to develop their businesses independently and professionally. With increased skills and confidence among PKK women in managing tofu MSMEs, it is also hoped that family income will rise and contribute positively to the local economy. This training represents a vital initial step toward achieving community economic independence through entrepreneurship.

Puji Rahayu; Ita Purnama; Sandrawati Sandrawati

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This entrepreneurship training aims to enhance the skills and knowledge of PKK women’s groups in managing micro, small, and medium enterprises (MSMEs) focused on tofu production in Lewirato Subdistrict, Mpunda District, Bima City. The program is designed to equip participants with essential entrepreneurial insights and skills, particularly in improving the quality and quantity of tofu production, marketing strategies, and effective and sustainable business management. The training methods include lectures to deliver foundational material, group discussions to share experiences and solve problems collaboratively, and hands-on practice in the production and packaging process of tofu. It also covers the importance of product branding and the use of social media as a digital promotion tool to reach a wider market. Through this program, participants are expected to apply the knowledge gained to develop their businesses independently and professionally. With increased skills and confidence among PKK women in managing tofu MSMEs, it is also hoped that family income will rise and contribute positively to the local economy. This training represents a vital initial step toward achieving community economic independence through entrepreneurship.

Arum Pujiastuti; Faza Muhammad Sukarsono; Jaka Nugraha; Bima Yatna Anugerah Ramadhani

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of capital structure, firm growth, audit quality, and foreign ownership on firm value, proxied by Price to Book Value (PBV), in consumer cyclical sector companies listed on the Indonesia Stock Exchange during 2018–2022. The analytical method used is panel data regression with the Random Effect Model (REM) approach. The results show that capital structure has a positive and significant effect on firm value. Conversely, firm growth, audit quality, and foreign ownership do not significantly affect firm value. These findings support signaling theory, which suggests that the use of debt within a reasonable threshold can boost investor confidence and enhance firm value. Therefore, it is recommended that corporate management focus on optimizing capital structure rather than relying solely on firm growth or external factors such as audit quality or foreign investors to improve firm value.

Herman Wijaya; Media Listiana Rahayu

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

M. Masrukhan

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.

Dian Saripujiana

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

Novi Fitri Hermati; Andri Kurnia; M. Irham Ramadhan

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, especially in job creation and income distribution. Despite this, many MSMEs face challenges in building a strong and professional brand image. One of the efforts to overcome these problems is through assistance in logo design. The logo serves as a visual identity that can strengthen the brand's position in the minds of consumers. This study aims to analyze the effect of logo design assistance on strengthening the image of micro businesses. The method used is a literature study of various scientific journals and community service reports in Indonesia that are relevant to this topic. The study results show that logo design assistance is able to increase brand awareness, consumer confidence, and encourage increased sales of MSME products. Thus, graphic design assistance programs such as logos can be an effective strategy in improving the competitiveness and sustainability of MSMEs in local and global markets.

Novi Fitri Hermati; Andri Kurnia; M. Irham Ramadhan

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, especially in job creation and income distribution. Despite this, many MSMEs face challenges in building a strong and professional brand image. One of the efforts to overcome these problems is through assistance in logo design. The logo serves as a visual identity that can strengthen the brand's position in the minds of consumers. This study aims to analyze the effect of logo design assistance on strengthening the image of micro businesses. The method used is a literature study of various scientific journals and community service reports in Indonesia that are relevant to this topic. The study results show that logo design assistance is able to increase brand awareness, consumer confidence, and encourage increased sales of MSME products. Thus, graphic design assistance programs such as logos can be an effective strategy in improving the competitiveness and sustainability of MSMEs in local and global markets.

Armanjo Kamlasi; Julio Arsanto Meko; Gibson J. K. Sopaba; Yonatan Foeh

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to evaluate the implementation of the English Club extracurricular program at UPTD SMP Negeri 1 Kupang using the CIPP evaluation model (Context, Input, Process, Product). The CIPP model was chosen because it provides a comprehensive overview of the various components of the program. The study employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis. Based on the evaluation results, in terms of context, the program was implemented in response to students' needs to improve their English language skills, supported by school policies and the Education Office. Regarding input, the program is supported by the school principal, program supervisors, and teachers, and is funded through the BOS Fund, although limitations in learning facilities and infrastructure still exist. In the process aspect, the activities are held regularly twice a month after school hours, involving 150 selected students from grades 7 to 9. Internal evaluations are periodically conducted by the school. As for the product aspect, the program has shown a positive impact, as evidenced by improvements in students’ English proficiency, increased self-confidence, and achievements in various English competitions. Overall, the English Club program at UPTD SMP Negeri 1 Kupang is considered successful in achieving its goals and is recommended to be continuously developed and sustained.

Cut Zuriana; Yeni Zuryaningsih

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the motivation, confidence, and love of male students for traditional Acehnese art, particularly the Likok Pulo dance. This dance is characterized by its energetic and rhythmic nature, making it suitable as a dance teaching material for male students who have previously shown little interest in participating in dance activities. The methods used include demonstrations and peer tutoring, covering training in various dance movements, mastering the lyrics, and accompanying music with the rapa’i instrument. The training was conducted over three days from 2:00 PM to 5:00 PM. The dancers involved were specifically male students who had previously shown little interest in dance practice. The results of the activity showed that male students were highly enthusiastic, as evidenced by their ability to master movement variations, sing lyrics, and play musical accompaniment in a short period of time, despite having never participated in dance extracurricular activities before. This activity demonstrated that selecting appropriate dance material can change students' negative perceptions of dance and serve as a medium for preserving local culture through formal education.

Rabiatun Ummi Rabiah; Isnaeni Maulidiati Rahmah; Istiyati Mahmudah

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Instilling Islamic art values ​​from an early age is a strategic step in shaping children's character based on local spiritual and cultural values. One potential approach to achieving this goal is through the introduction and learning of traditional Islamic musical instruments, such as the gendang habsyi. The gendang habsyi, as a musical instrument that is identical to the poems of praise to the Prophet Muhammad SAW, has high educational and spiritual value, and is able to attract children's interest through its rhythmic and interactive elements. This article aims to examine the role of the gendang habsyi in fostering elementary school children's interest in Islamic art, both from musical, educational, and social aspects. Using a descriptive qualitative approach, this study involved observation and interviews with art teachers, students, and parents at an Islamic elementary school. The findings show that the introduction of the gendang habsyi is not only able to arouse children's interest in Islamic musical art, but also strengthen their love for Islamic culture, foster a spirit of togetherness, and increase children's self-confidence in expressing themselves positively. In addition, the fun and contextual learning method through the habsyi drum game has proven effective in building an inclusive and meaningful learning atmosphere. Therefore, the integration of habsyi drums in the art curriculum at the elementary school level is worth considering as one of the strategic alternatives in Islamic art education based on local culture.

Deden Rosid Waltam; Wawan Budiarto

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Training in creating animated characters using the Scratch application serves as an introduction to block-based programming fundamentals that are simple, easy to operate, interactive, and engaging. This training offers promising competency outcomes, as students can further develop their skills through animated stories, games, or presentations. Since 2018, the Ministry of Education and Culture has promoted the integration of informatics education into the 2013 curriculum, including computational thinking skills, which are essential for both current and future generations. The partner for this community service training activity is the students of MTs Pembangunan Nurul Islam, located in Sarimulya, Setu, South Tangerang. This initiative is a tangible step toward implementing informatics learning through the introduction of block-based programming fundamentals. The training involved stages of introduction, instruction, and guidance in using the application. Based on observations and discussions with the partner school, several issues were identified in learning Information and Communication Technology (ICT). One of the causes is students’ lack of awareness of the importance of learning programming fundamentals, coupled with the stigma that programming is difficult, uninteresting, and boring. To address both technical and management issues, the proposed solutions in this community service program include: first, facilitating and providing guidance on the use of the Scratch application for MTs students, with the hope that they will understand basic programming without fear or difficulty. Second, offering engaging, interactive, simple, and easy-to-understand lessons on basic programming using Scratch, by providing example projects such as creating animated characters. The training program was implemented smoothly, and all participating students enthusiastically followed each stage of the training. Their motivation was encouraged to become familiar with programming, increasing their interest, understanding, and confidence in basic programming skills. The ultimate goal is to foster students' interest, knowledge, and skills while boosting their self-confidence in ICT learning, particularly in basic programming.

Ratna Dewi; Nadiva Dewi Maulina; Devi Nurviyanti; Santia Nengsih

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Regional languages play a crucial role in shaping cultural identity and strengthening local values among young generations. This study aims to examine the benefits of using regional languages of Banten, specifically Sundanese and Javanese Serang (Jaseng), in learning activities at elementary schools. The method used is descriptive qualitative with data collection techniques through observation, interviews with teachers, and documentation studies at several elementary schools in Banten. The results show that the use of regional languages can increase students' self-confidence, strengthen their ties to local culture, and promote the preservation of regional languages in the midst of globalization. Additionally, students become more active in communication and demonstrate intercultural tolerance attitudes. The conclusion of this study is that regional languages not only function as a means of communication but also as an educational tool in shaping character and love for one's own culture.

Rohmat Rohmat; Dianda Aryntya Firia Ferlania; Ishlahuddin Abdullah; Khairul Umam; Muhammad Azra Arrahman +1 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide introduction and basic training in 3D printing technology to the students of SMA Muhammadiyah 10 Sugio, Lamongan. As the Industrial Revolution 4.0 develops, digital manufacturing skills are an important competency that needs to be introduced from the secondary education level. However, there are still many schools that do not have access to this technology, both in terms of devices and understanding of human resources. Therefore, this activity is designed to provide hands-on experience to students through practice-based training. The implementation method includes the delivery of theoretical materials, demonstrations of the use of 3D printers, and the practice of designing and printing simple objects using Inventor design software. This training was attended by 60 students who showed high enthusiasm during the activity. The results of the evaluation showed a significant improvement in the understanding of the concept of 3D printing. In addition, from direct interviews, participants stated that this training was useful and relevant to future needs. This activity not only introduces new technologies to students, but also fosters creativity, design skills, and confidence in developing ideas visually and digitally. It is hoped that this training will be the first step to encourage the adoption of digital fabrication technology in the school environment, as well as an inspiration for other educational institutions to carry out similar activities in improving the technology literacy of the younger generation.

Dedi Mardianto; Idris Parakkasi; Cut Muthiadin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the role of halal certificates in increasing consumer confidence in food industry products in Indonesia. In a Muslim society and a global market that is increasingly aware of religious ethics and values, halal certificates are not only proof of halalness, but also serve as a signal of quality, safety and integrity of the producer. This research uses a qualitative approach through a literature study, by reviewing scientific articles, books, official reports, and relevant documents related to halal and consumer behavior. The results of the analysis show that halal certificates have three main roles: (1) as a credibility signal to reduce information asymmetry between producers and consumers; (2) as an instrument to reduce risk perceptions of ingredients, processes, and production ethics; and (3) as a brand communication medium that builds emotional attachment and social value. Consumers, especially millennials and Gen Z, demand halalness accompanied by transparency and education in the certification process. Halal certificates also strengthen product competitiveness in the global market, reflecting a religious lifestyle while being modern and sustainable. Therefore, industry players need to make halal certification a comprehensive brand strategy, while regulators such as BPJPH must continue to improve the transparency and effectiveness of the system.

Lilis Oktarisna Waruwu; Hurani Mardiana Putri; Fathya Inantha; Muhammad Yusuf; Weni Fitria +1 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (KKN) activity carried out at SLB Tunas Harapan, Silungkang Tigo Village, aims to build empathy and self-love among students with special needs through collaboration between KKN students and teachers. The methods used in this activity include socialization through educational games, self-reflection sessions, and positive psychology approaches tailored to students' needs. The results of the activity showed that students experienced improvements in recognizing and expressing their feelings, as well as strengthening self-confidence and social relationships with each other. Although there were challenges in verbal communication for some students, this activity succeeded in creating a more inclusive and supportive environment for students' psychosocial development. This study contributes to the development of inclusive education and reinforces the importance of collaboration between students and teachers in supporting students with special needs.

Sindy Larasasti; Putri Utami Permata Sari; Suci Ramadhani; Fitri Yani Panggabean

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.

Ashabi Witjaksono

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the first quarter of 2025, the Indonesian rupiah experienced a significant depreciation, weakening from approximately IDR 15,800 per USD in January to IDR 17,200 per USD by the end of March 2025. This study aims to identify and analyze the external and domestic factors contributing to the rupiah’s decline during this period. External pressure mainly stemmed from the U.S. Federal Reserve’s hawkish stance—maintaining its benchmark interest rate at 5.25%–5.50% which triggered capital outflows from emerging markets. Additionally, global geopolitical uncertainty, including tensions in Eastern Europe and trade frictions between the U.S. and China, raised the global risk premium and strengthened the U.S. dollar against the rupiah. On the domestic side, Indonesia’s trade deficit widened to USD 3.2 billion in Q1 2025 due to rising energy import demand amid surging global oil prices. Furthermore, the state budget deficit increased to IDR 104.2 trillion by March 2025 up 20% year on year undermining investor confidence. Using a qualitative descriptive method through content analysis of reports from Bank Indonesia, BPS trade statistics, and relevant media sources, this study finds that the combination of elevated U.S. interest rates, geopolitical tensions, trade imbalances, and fiscal deficits accelerated the depreciation of the rupiah. Policy recommendations include targeted foreign exchange intervention by Bank Indonesia, monetary tightening in line with global trends, fiscal consolidation to reduce the budget deficit, and export diversification to mitigate external shocks.